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Prepare a tabular analysis for the adjustments at July $31$ on the books of Cullumber Company. Include margin explanations for the changes in revenues and expenses. $($If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$ The following information pertains to Cullumber Company.

$1.$ Cash balance per bank, July $\backslash (31,\backslash$$ $8,538\backslash ).$

$2.$ July bank service charge not recorded by the depositor $\backslash (\backslash$$ $64\backslash ).$

$3.$ Cash balance per books, July $31,\backslash$$$8,574.$

$4.$ Deposits in transit, July $31,\backslash$$$3,910.$

$5.\backslash (\backslash$$ $3,226\backslash )$ collected for Cullumber Company in July by the bank through electronic funds transfer. The collection has not been recorded by Cullumber Company.

$6.$ Outstanding checks, July $\backslash (31,\backslash$$ $712\backslash ).$